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A query was raised regarding whether the collection of consolidated rights due to long-term unemployment allows for the application of the 40% reduction under former regulations. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and that the reduction is applicable provided the timeframes specified in the twelfth transitional provision are met.
Question raised 1. For the purposes of applying the 40 percent reduction, in the event that a participant requests the payment of vested rights as a lump sum due to the exceptional circumstance of long-term unemployment and said participant is unable to receive the corresponding retirement benefit in advance, whether such circumstance is considered for tax purposes distinct and independent from the retirement contingency.
Amounts received due to long-term unemployment are considered income from employment and must be included in the general taxable base of the Personal Income Tax (IRPF). If received as a lump sum, the 40% reduction is applicable pursuant to the twelfth transitional provision of Law 35/2006. The contingency is understood to have occurred at the moment the requirements to exercise the vested rights are met.
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